Robert Eugene Poindexter - Page 1

                                   122 T.C. No. 15                                    

                               UNITED STATES TAX COURT                                

                       ROBERT EUGENE POINDEXTER, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14428-01L.             Filed March 29, 2004.                

                    P reported tax on his 1994 and 1996 Federal income                
               tax returns but did not remit those amounts.  R                        
               assessed those amounts and demanded payment thereof.                   
               After several years of continued nonpayment, R issued                  
               to P a notice of intent to levy.  P timely requested a                 
               hearing pursuant to sec. 6330, I.R.C.  At the hearing,                 
               P asserted that the amounts of tax shown on his 1994                   
               and 1996 returns are incorrect but would not say                       
               whether he believed his correct income to be higher or                 
               lower than the amounts reported.  R subsequently issued                
               to P a notice of determination upholding the proposed                  
               collection action.  P timely petitioned the Court for                  
               review, and R moved for summary judgment.                              
                    1.  Held:  A taxpayer who reports an amount of tax                
               on his tax return is not precluded from challenging the                
               accuracy of that amount at a sec. 6330, I.R.C.,                        
               hearing.  Montgomery v. Commissioner, 122 T.C. 1                       
               (2004), followed.                                                      

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